[Senate  Bill,  No.  r)!.] 

SENATE,  May  28^1,  1864.— Read  first  and  second  times,  ordered 
to  be  pUced  npon  the  calendar  and  printed.  May  Slst,  1864. — 
Pending  at  adjourninent.  -Tune  1st.  1864.— ^Amended,  read  third 
time  and  passed. 

JAMES  H.  NASH, 

Secretary. 

HOUSE  OF  REPllESENTATIVES,  June  2d,  1864.— Read  first 
and  secon<i  tinie.s,  ordereil  to  be  printed  an<l  made  special  order  after 
the  present  special  orders. 


To  provide  supplies  ffir  the  armv  and  to  prescribe  the  mode  of  making 

impressments. 

1  Skction  1.    The  Cons,r(^s  of  the  0(tnfederate  S(Qte.<!  of  America  do 

2  enacf.    That  every  person  verinircd  to  pay  a  ^nx  'n  kind,  under 

3  the  provisions  of  the  *'  Act  to  lay  taxes  for  the  common  defence 

4  and  carry  on  the  government  of  the  Confederate  States,"    ap- 
.5     proved    April    24th,    1868.    and    the    act    nraendatory   thereof, 

6  approved   Fobru;iry    17th;    1864.  shnll.   in   addition    to  the  one- 

7  tenth  reqnired  by  said  acts  to  be  paid  ms  a  tax  in  kind,  deliver  to 

■4 

8  the  Confederate  government,  of  tli<^  products  of  the  present  year 

9  and  of  the  year    1865,  one  other  tenth  of  the  several  products 

10  taxed  in  kind   by  the  acts  aforesaid,,  which  additional   one-tenth 

11  shall  be  ascertained,  assessed  and  collected,  in  all  respects,  as  is 

12  provided    by  law  for  the  said  tax  in  kind,  and  shall  be  paid  for,  y 

13  on  delivery,  by  the  post  <juartermnsters  in  the  several  difltridt 


• 


14  at    the  assessed  value  thereof,  except  that  payment  for  cotton 

1 5  and  tobacco  shall  be  made  by  the  agents  of  the  Treasury  Depart- 

16  ment  appointed  to  receive  the  same. 

1  Sec.  2.  The  supplies  necessary  for  the  support  of  the  producer 

2  and  his  family,  and  to  carry  on  his   ordinary  business,  shall  be 
S  exempted    from    the   contribution    required    by    the    preceding 

4  section  and  from  the  additional  impressments  authorized  by  the 

5  5th  section  of  this  act :   Provided,  /lomevir,  That   nothing  herein 

6  contained  shall  be  construed  to  repeal  or  aflect  the  provisions  of 

7  an  act  entitled  "  An  act  to  authorize   the  impressment  of  meat 

8  for  the  use  of  the  army  under  certain  circumstances,"  approved 

9  February   17th,  18'i4  ;  and  if  the  amount  of  any  article  or  pro- 

10  duct  so  necessary  cannot  be  agreed  upon  between   the  assessor 

1 1  and  producer,  it  shall  be  ascertained  and  determined   by  disin- 
18  terested  freeholders  of  the  vicinage,  as   is  provided   in   cases  of 

13  disagreement  as   to  the  estimates  and  assessments  of  the  tax  in 

14  kind.     If  required  by  the  aasesser,  such  freeholders  shall  asoer- 

15  tain  whether  a  producer  who  is  found-  unable  •to    furnish  the 

16  additional    one-tenth   of    any   one    product    cannot    supply    the 

17  deficiency  by  the  delivery  of  an  equivalent  in  other  products, 

18  and  upon  what  terms  sucii  commutation  shall   be  made.     Any 

19  commutation    thus   awarded   shall     be    enforced   and  collected 

20  in  all  respects,  as  is  provided  for  any  other  contribution  required 

21  by  thia  act.  ;> 


3  ■      V 

1  Skc.  3.  The  Secretary  of  War  may,  at  his  discretion,  decliffe 

2  to  assess,  ov   after  assessment,  may  decline-  to  collect  the  whole 

3  or  any  part  of  the  additional   one-tenth   herein  provided  for  in 
.4  any  district  or  locality,  and  it  shall  be  his  duty  promptly  to  give 

5  notice  of  any  such  determination,  specifying  with  reasonable  cer- 

6  tainty  the  district  oiflocality  and  the  product,  or  the  proportion 

7  thereft)f,  as  to  which  he  so  declines. 

1  Skc.  4.  The  products  received  for  the  contribution  herein  re- 

2  quired  shall  be  disposed  of  and  accounted  for  in  the  same  man- 

3  ner  as  those  received  for  the  tax  in  kind :    and  the  Secretary  of 

4  War  may,  whenever   the  exigencies   of   the  public  service  will 

5  allow,  authorize  the  sale  of  products  received  from  either  source 

6  to  public  officers  or  agents  charged   in  any  State  with  .the  duty 

7  of  providing  fpr  the  families  of  soldiers.     Such  sales  shall  be  at 

8  the  prices  paid  or  assessed  for  the  products  sold,  including  the 

9  actual  cost  of  collections. 

1  Sec.  5.  If,  in  addition  to  the  tax  in  kind  and  the  contribution 

2  hereim   required,  the  necessities  of  the  army  or  the  good  of  the 

3  service  shall  require  other  supplies  of  food  or  forage,  or  any 

4  other  private  property,  and  the  same  cannot  be  procured  by  con- 

5  tract,  then  impressfnents  may  be  made  of  such  supplies  or  other 

6  property,  either  for  absolute  ownership  or  for  temporary  use,  as 

7  the  public  necessities  may  require.     Such  impressments  shall  be 

8  made  in  accordance  with  the  provisions',  and  subject  to  the  re- 


^  strictions,  of  the  existing  iulpre^smcnt  laws,  except   so  far  as  is 

1(»  herein  otherwise 'provided. 

1  Sec.  6.  That  it  shall   not  be    lawful  to    impieas  any  sheep^ 

2  milch  cows,  brood  mare*,  stud  horses,  jacks,  bulls,  or  other  stock  # 

3  kept  or  necessary  for  raising  horses,  mules  or  cattle. 

1  Sec  7.  The   right   and  the  duty  of  ^laking  impressments  is 

2  hereby  confided  exclusively  to  the  officers  and  agents' charged, 

3  in   the  several   districts,  with   the  assessment  and  collection  of 

4  the  tax  in  kind  and  of  the  contribution  herein  required;  and  all 

5  officers  and  soldiers,  in  any  department  of  the  army,  are  hereby 

6  expressly  prohibited  from  undertaking,  in   any  manner,  to  inter- 
7,  fere  with  these   officers  and  agents  in   any  part  of  their  dufiea, 

8  in  respect  to  the  t»x  in  kind,  the    contribution,  or  the  impress-'  ' 

9  ments  herein  provided  for  :   Provided,   That  thi#  prohibition  shall 

10  not  be   applicable   to  any   distript,  country,  or  parish  in  which 

11  there  shall  be  no  officer  or  agent  charged  iviththe  assessment  and 

12  collection  of  the  tax  in  kind. 

I.        Sec.    8.    Supplies    or   other   jtroperty    taken    by  impressment 

2  shall  be  paid  for  by  the  post  (quartermasters  in  the  several  dis- 

3  tricts,  and  shall  be  disposed  of  and  accounted  for  by  them  as  is 

4  required  in  respect  to  the  tax  in  kind  and  the  contribution  herein 

5  req.uired ;  and  it  shall  be  the  duty  of  the  post  quartermasters  for 

6  the  tax  in  kind  to  equalize  and  apportion  the  impressments  withia 


?  their  districts,  us   tar  as   jn-acticablc,  so    as   Ic  avoid  oppressing 

8  any  portion  of  the  corainunity. 

I  Sec.   J).   If  any    one  not  authorised    Ity   law   to  collect  the  tax 

3  in  kind  or  the  contribution  herein  rctjiiired,  oi  to  make  impress- 

3  ments,  shall    undertake,  on   any   pretence   of  such   authority,  to 

4  seize  or  impress,  or  to  collect   or   receive   any  such  property,  or 

5  shall,  on   any   such  pretence,  actually  obtain  such  property,  he 

6  shall,  upon  conviction  thereof,  be  punished  by  fine  not  exceeding 

7  five   times  the   value  of  such  property,  and  be  imprisoned  not 

8  exceeding    five   years,   at    the    discretion    of   the    court   having 

9  jurisdiction.     And  it  shall  be  the  duty  of  all  officers  and  agents 

10  charged  with  the  assessment  and   collection  of  the  tax  in  kind 

1 1  and  of   the  contribution  herein   required  promptly    to    report, 

12  through,  the   post  quartermasters    in    the   several  districts,  any 

13  violation    or    disregard  of    the    provisions   of   this  act   by    any 

14  officer  or  soldier  in  the  service  of  the  Confederate  States. 


